M/s Dynamic Finvest Services (P) Ltd. v. The DCIT, Central Circle-1, Chandigarh
[Citation -2016-LL-0915-91]
Citation | 2016-LL-0915-91 |
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Appellant Name | M/s Dynamic Finvest Services (P) Ltd. |
Respondent Name | The DCIT, Central Circle-1, Chandigarh |
Court | ITAT-Chandigarh |
Relevant Act | Income-tax |
Date of Order | 15/09/2016 |
Assessment Year | 2009-10 |
Judgment | View Judgment |
Keyword Tags | service of notice |
Bot Summary: | None present on behalf of the assessee at the time of hearing of the appeal despite service of Notice at the address furnished by the assessee in column 10 of Form No. 36. It appears that assessee is no more interested in prosecuting the appeal and the instant appeal filed by the assessee is liable to be dismissed. In our above view, we get support from the decision of the Apex Court in the case of CIT v. B.N. Bhattachargee and another, reported in 118 ITR 46l relevant pages 477 478 wherein their Lordships have held that: 2 The appeal does not mean merel y filing of the appeal but effectivel y pursuing it. Our view further finds support from the following decisions also: i) CIT v. Multiplan India Ltd: 38 ITD 320 ii) Estate of late Tukojirao Holkar v. CWT: 223 ITR 480(MP) 5. Respectfull y following the decisions supra, we dismiss the instant appeal filed by the assessee for non-prosecution. Order pronounced in t he Open Court on 15 t h Sept. 2016. |